Search Results for "Orissa Entry Tax Act"

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

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Supreme Court Allows Appeal by Insolvency and Bankruptcy Board of India in Jurisdictional Dispute Over Trial of IBC Offences. Held that Reference to Special Court under Chapter XXVIII of Companies Act, 2013 in Section 236(1) IBC is Legislation by Incorporation, Not Affected by Subsequent Amendment.

The appeal arises from a challenge by the Insolvency and Bankruptcy Board of India (IBBI) against the judgment of the Bombay High Court quashing the o...

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

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Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found in Rejecting Settlement Application for Non-Disclosure of Full Income.

The petitioner, Major Metals Ltd., filed a writ petition under Article 226 of the Constitution challenging an order dated 30 December 2010 passed by t...